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All Journal Indonesian Journal of Economics and Management Jurnal Akuntansi dan Keuangan Indonesia International Research Journal of Business Studies
Hermawan, Ancella A.
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD Kusumawati, Synthia Madya; Hermawan, Ancella A.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 10, No. 1
Publisher : UI Scholars Hub

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Abstract

Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial information. Financial statement fraud is a serious threat to market participants’ confidence in published audited financial statements. Financial statement fraud has recently received considerable attention from the business community, accounting profession, academicians, and regulators. This paper sheds light on the factors that may increase the likelihood of financial statement fraud. This study empirically tests the impact of board of commissioners and audit committee effectiveness, ownership structure, bank monitoring, and the firm life cycle on the probability of accounting fraud. Hypothesis testing was carried out by using logistic regression model using fraud data from BAPEPAM-LK (Indonesia Stock Exchange Supervisory Agency) during the years of 2005-2011. The result of this study indicates that the audit committee effectiveness and controlled family ownership reduce the fraud probability. However, the effectiveness of board commissioners, foreign ownership, bank monitoring, and the firm life cycle do not have any effect on fraud probability.
The Effect of Sustainability Performance on Corporate Financing Policy in Asean-5 Countries Suzandry, Tri Vita; Hermawan, Ancella A.
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5318

Abstract

This research empirically studied the effect of sustainability performance on financing policy, in five ASEAN countries. Sustainability performance disclosure activities are becoming increasingly crucial for businesses, including ASEAN countries. This study aimed to examine the impact of sustainability performance (ESG Scores) on debt-to-equity ratio (DER) as a proxy for corporate financing policy. This study used panel data analysis. This study obtained a sample of public companies listed on each exchange in ASEAN-5 (Indonesia, Philippines, Malaysia, Singapore, and Thailand) with a period of 2016 to 2021. The results showed that ESG had a negative substantial effect on the debt-to-equity ratios of ASEAN-5 enterprises, which means that companies with good ESG scores will rely more on equity than debt. The results of the study are expected to assist companies in continuing to improve sustainability performance and evaluating ESG performance to create the proper views and analyses to develop financing policy (capital structure) in ASEAN-5 enterprises.
How Indonesian Accounting Education Providers Meet The Demand of The Industry Setyaningrum, Dyah; Muktiyanto, Ali; Hermawan, Ancella A.
International Research Journal of Business Studies Vol. 8 No. 1 (2015): April - July 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.1.1-11

Abstract

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university improvement. We employ quantitative methods to present descriptive analysis of different perceptions of stakeholders regarding university performance. The top early employment problem of the newly hires auditor is problems with orientation and adaptation with new working environment; technical competence and soft-skill problem. Although all respondent agree that university performed well in preparing graduates for the job market, but graduates still lacking in several factors (technical skills and soft-skills) that university need to overcome. Suggestions for university improvement in order to producing graduates required by the industry are: (1) incorporate internship as compulsory subjects; (2) partnership with public accounting firm in recruitment process; (3) practical training with real audit cases via seminar/workshop; (4) student-centered learning approach; and (5) regular updates of current audit practice to lecturer.
Co-Authors Kusumawati, Synthia Madya Muktiyanto, Ali Suzandry, Tri Vita Syamsiar, Syamsiar